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PROPERTY INVESTMENT AND PROPERTY TAXES - INVESTIGATION OF INFLUENCE ON THE INFLUENCE ON THE RETURN RATE

Marek Walacik

First published: 2018-06-20https://doi.org/10.5593/sgem2018/2.2/s09.119View metrics

Abstract

Property investment is predominately determined by the characteristic features of the good. The specifics of the real estate is shaped by a group of physical, economic and institutional-legal characteristics. The most important from the point of view of the investor involve: stability in place, durability, diversity, deficit, location, protection against inflation, loan security, capital protection, reduction of current expenditure, consumption. Because of the features mentioned above real estate is considered a very attractive goal for the tax office. In contrast to income, immovable property cannot be hidden. The state scrupulously uses the ease of imposing taxes and property charges. If one trace the fate of one apartment bought from a developer and later re-sold on the secondary market, it will turn out that the number of tax and other charges is surprisingly high. The aim of the paper was to investigate the number of taxes emerging in property sales in Polish legal system and compare them with other countries. Moreover the author tried to estimate the influence of the charges on the return rate of property investment.

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Publication details

Title
PROPERTY INVESTMENT AND PROPERTY TAXES - INVESTIGATION OF INFLUENCE ON THE INFLUENCE ON THE RETURN RATE
Authors
Marek Walacik
Proceedings
SGEM International Multidisciplinary Scientific GeoConference EXPO Proceedings; 18th International Multidisciplinary Scientific GeoConference SGEM2018, Informatics, Geoinformatics and Remote Sensing
Publisher
STEF92 Technology
Year
2018
Pages
939-946
SWS Citekey
Walacik20189939946
ISSN
1314-2704
ISBN
978-619-7408-40-9
Language
en
Publication type
Conference Paper
Keywords
property taxproperty chargesproperty investmentreturn rate
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